NEW JERSEY

State Characteristics
Assessment Ratio: Varies locally
Fiscal Tax Year: 1/1-12/31
Valuation Authority: City, Borough or Township
Collection Authority: City, Borough or Township
Level One Appeal Name: Local County Board if assessed value appealed is less than $1,000,000 or less. State Tax court if assessed value appealed is greater than $1,000,000
RE Rendition Required: Yes, if requested. Failure may result in loss of appeal rights
PP Rendition Required: No
Consultant Certification or Licensing: Not required; however in order to file appeal must be Attorney licensed to practice in New Jersey
Real Estate Taxable? Yes
Personal Property Taxable? No
Inventory Taxable? No

Key Tax Dates – Real Estate
Assessment Date: Oct 1
Appeal Deadline: April 1 (May 1, deadline if jurisdiction is implementing a revaluation except Monmouth County which is January 15)
Tax Bills Issued: July
Tax Bills Due: Aug 1 (Quarterly installment), Feb 1 (Quarterly installment), May 1 (Quarterly installment), Nov 1 (Quarterly installment)

Key Tax Dates – Personal Property
Assessment Date: Exempt
Tax Bills Due: Exempt

* The accuracy of the calendar is not guaranteed and is to be used as a broad guideline. We encourage you to contact PPTOG to verify this information.